Insights into IFRS 17
IFRS
This three-part IFRS 17 insight series provides a practical overview of the Standard, explaining its scope and applicability, the principles for initial recognition and measurement of insurance contracts, and the subsequent measurement of insurance liabilities. The publications cover insurance contract definitions, significant insurance risk, contract grouping, fulfilment cash flows, discount rates, risk adjustments, contractual service margin calculations, liability measurement, insurance revenue recognition, and ongoing financial reporting requirements under IFRS 17.
